Temporary import into Singapore
When goods are only visiting — for a trade show, a demonstration, testing, or repair — paying import GST as though they were staying is an avoidable cost. Temporary import arrangements exist for exactly this, but they have to be set up before the goods arrive.
At a glance
| Typical uses | Exhibitions, demonstrations, testing, repair, professional equipment |
|---|---|
| Common alternative | ATA Carnet, where the origin country participates |
| Security | A deposit or banker's guarantee may be required |
| Critical requirement | Documented re-export within the permitted period |
What temporary import is for
The logic is straightforward: import GST is a tax on goods consumed in Singapore. Goods that arrive, do a job, and leave are not being consumed here, so there are arrangements that let them enter without the permanent tax consequence. The trade-off is conditionality — the treatment depends on the goods genuinely leaving, in the same state, within the permitted period, with documentation to prove it.
What typically qualifies
Common situations include:
- Exhibition and trade show stands, displays, and demonstration equipment.
- Professional equipment brought in for a production, survey, or project.
- Goods entering for testing, evaluation, or approval.
- Equipment coming in for repair or servicing and returning to its owner.
- Commercial samples being shown but not sold.
What generally does not
The distinction that catches people is between goods that are being shown and goods that are being disposed of. Giveaways, brochures, promotional consumables, and anything sold at the show are staying in Singapore — they are a permanent import and need to be declared as one. Mixing them into a temporary import consignment creates a problem at re-export, when the quantities do not reconcile.
ATA Carnet as an alternative
For many of these situations an ATA Carnet is the cleaner mechanism, particularly for goods touring several countries. It is an internationally recognised document that acts as both the customs declaration and the security, and it is issued in the country of origin before departure. If your goods are moving between multiple markets, it is usually worth the effort.
What happens if the goods do not leave
If temporarily imported goods stay beyond the permitted period, or are sold, or cannot be accounted for at re-export, the position has to be regularised — typically by paying the GST and duty that would have applied to a permanent import, and any security may be forfeited. Extensions are sometimes possible if requested before expiry. The one approach that does not work is letting the deadline pass quietly.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
Can I convert a permanent import to a temporary one after arrival?
Not as a matter of course. The treatment is determined at import. If you know the goods are leaving again, say so before they arrive — that is the whole window in which this decision is cheap.
How long can goods stay under temporary import?
There is a permitted period, and extensions may be possible if applied for before it expires. The exact period depends on the arrangement used, so confirm it at the outset and diarise the deadline rather than assuming there is plenty of time.
Do I need a deposit?
A security may be required to cover the duty and GST that would apply if the goods did not leave. It is released on proper re-export. Under an ATA Carnet the Carnet itself provides the security, which is one of its main attractions.
What about the giveaways on our exhibition stand?
Those are staying in Singapore, so they are a permanent import and should be declared separately from the stand itself. It is a small thing that causes disproportionate trouble at re-export if handled casually.
More in Singapore import guides
Import permit types
What the permit message types mean and which situation each one covers.
Controlled goods
Which agency regulates what, and how to find out whether your goods are affected.
ATA Carnet
The international passport for goods that are only visiting — how it works and how it goes wrong.
Dangerous goods
The classes, the paperwork, and the everyday items people do not realise are regulated.
CIF value
The value your tax is calculated on, and what belongs in it.
HS codes
How goods get classified, why it matters more than it looks, and who is responsible.
Related pages
ATA Carnet
The international passport for goods that are only visiting — how it works and how it goes wrong.
Import permit types
What the permit message types mean and which situation each one covers.
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
Exhibition Booth & Display Materials
Stands, panels, and display units moving to a fixed event date with no possibility of arriving late.
Stage, Lighting & Production Equipment
Touring production gear on a schedule, usually arriving and leaving within days.
Exhibition logistics by venue
Venue-by-venue access, build-up planning, and temporary import options.
Have a shipment that fits this?
Start the guided enquiry and describe it in plain terms. We will tell you what is involved — including if the answer is that you do not need us.